(a) For reasonable cause, a tax collector may waive a penalty under this subtitle. (b) The Comptroller shall waive any penalty under this subtitle for a person's failure to pay income tax when due under this article if: (1) the unpaid income tax is due for a taxable year during which the person owing is incarcerated; and (2) the person applies for and is placed on an installment payment plan under the Income Tax Reconciliation Program established under § 2-120 of this article.
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